Oregon Brass Works v. War Contracts Price Adjustment Board
United States Tax Court
On May 31, 1945, the respondent's delegatee sent a letter to petitioner which stated, in part, "This notice, * * * constitutes commencement of the renegotiation proceedings in conformity with * * * the Renegotiation Act." The letter also set the date of a conference with respect to renegotiation of petitioner's contracts. On the same date respondent's delegatee sent another letter to petitioner tentatively cancelling the date of the conference.
Read the full summary
On May 31, 1945, the respondent's delegatee sent a letter to petitioner which stated, in part, "This notice, * * * constitutes commencement of the renegotiation proceedings in conformity with * * * the Renegotiation Act." The letter also set the date of a conference with respect to renegotiation of petitioner's contracts. On the same date respondent's delegatee sent another letter to petitioner tentatively cancelling the date of the conference. Held, the renegotiation proceedings were timely commenced by the letter of May 31, 1945, and the tentative cancellation of the original date of the…
1Opinion of the Court
Oregon Brass Works, Petitioner, v. War Contracts Price Adjustment Board, Respondent
Oregon Brass Works v. War Contracts Price Adjustment Board
Docket No. 488-R
United States Tax Court
16 T.C. 1145; 1951 U.S. Tax Ct. LEXIS 185;
May 23, 1951, Promulgated
Decision will be entered for the respondent.
On May 31, 1945, the respondent's delegatee sent a letter to petitioner which stated, in part, "This notice, * * * constitutes commencement of the renegotiation proceedings in conformity with * * * the Renegotiation Act." The letter also set the date of a conference with respect to renegotiation of…
2Cases cited5 opinions
- J. H. Sessions & Son v. Secretary of WarUnited States Tax Court · 1946
- Buck v. War Contracts Price Adjustment BoardUnited States Tax Court · 1948
- Brady v. War Contracts Price Adjustment BoardUnited States Tax Court · 1948
- Harney v. LandUnited States Tax Court · 1950
- Oregon Brass Works v. War Contracts Price Adjustment BoardUnited States Tax Court · 1951